Experiences of coercion during investigation and treatment

According to Swedish legislation (LVM) compulsory treatment shall be decided on if someone, due to ongoing abuse of alcohol, drugs or volatile solvents, is in need of care to overcome abuse and if a voluntary intervention is not possible. Very little research has been conducted in Sweden on this particular legislation with regard to the clients' experiences of entire process from assessment to aftercare. We interviewed 74 subjects who were being assessed prior to the court's decision on involuntary care (n=39), or with previous experience of assessment and involuntary care (n=35). The assessment group more often reported having the opportunity to express their opinions to the social worker during the assessment period (55% vs. 21%, p<.05) and they were more positive towards the final decision (60% vs. 24%, p<.05). In spite of the law, 18% were not contacted by the social services while in coercive treatment. The clients who did meet with a social worker, often described the conferences as more of a perfunctory nature with a lack of focus on the actual situation and aftercare planning. This study points at a need of studying the subjects' experiences of the whole continuum of the coercive process: from the investigation, to treatment and to aftercare. It also points at the need for new instruments to be developed covering all aspects of the coercive process and in particular the period of investigation prior to the decision on involuntary care.     

Analytical methods used for the discrimination of substances suspected to be bar soap: a preliminary study

The submission to forensic laboratories of unknown specimens suspected of being biological or chemical warfare agents has increased tremendously with the threat of terrorism. Oftentimes, a threatening correspondence that contains hoax materials is intended to make the recipient(s) believe they have been exposed to a toxin. In some cases, the perpetrator can use standard household products, such as detergents and soaps. Once these materials are received, they become forensic evidence and may be analyzed for identification and/or comparison with known seized material from a suspect(s). Two separate studies were conducted using different analytical protocols for bar soaps. In the first set, the forensic laboratory at the United States Secret Service conducted tests on 68 bars of soap using solid-phase microextraction and gas chromatography coupled with mass spectrometry. The 68 different soaps displayed unique total ion chromatogram profiles. Energy-dispersive X-ray analysis in conjunction with scanning electron microscopy was also used to characterize 46 of the 68 soaps as a preliminary study. In a second set of studies, as part of a homicide investigation, the laboratory at the California Department of Justice, Riverside, conducted examinations on 13 bars of soap by utilizing Fourier transform-infrared spectroscopy. The case study demonstrated that it is possible to distinguish some bar soaps using infrared analysis. Furthermore, the bar soaps could be distinguished from typical laundry detergents using this technique.     

The Role of the IASB and Auditing Standards in the Aftermath of the 2008/20091 Financial Crisis

The primary argument of this article is, namely, that the International Accounting Standards Board (IASB) is in need of an enforcement mechanism. In drawing attention to this argument, the article not only proposes considerations which are to be taken into account if such a mechanism is to be implemented, but also considers areas in which the regulation of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis. The impact of such standards on pro‐cyclicality, the level of success achieved by the IASB and other international standard setters, such as the Basel Committee on Banking Supervision, relates to how effectively the accounting and audit standard setting is implemented. As well as identifying the importance of convergence in contributing towards high quality audits and the consistent application of auditing and accounting standards, this article also acknowledges the difficulties and challenges encountered in attempting to achieve a convergent framework. Furthermore, through a discussion of recommendations aimed at consolidating transparency and accounting, as proposed by the G20, ways in which accounting standards, and, consequently, the IASB, could contribute further to the improvement of transparency and accountability of the framework for fair value measurements and evaluation, are considered. The absence of enforcement mechanisms, the fact that enforcement actions are carried out at national level in various EU Member States, present sources of obstacles to attempts to realise the proposals put forward by the G20. This article not only attempts to address such factors, but also to suggest ways in which the IASB, to an extent, could realise its goals. Through a consideration of two enforcement regimes in Europe, namely Germany and the UK, two related standards which govern enforcement in Europe, principles on which harmonisation of the institutional oversight systems in Europe may be achieved , and the vital contribution made by the Committee of European Securities Regulators and the European Financial Reporting Advisory Group, this article will consider how enforcement could be implemented by the IASB at a European level.